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If Beginning Inventory (BI) + Purchases (P) - Ending Inventory (EI) = Cost of Goods Sold (COGS), an equivalent equation can be written as a.BI

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If Beginning Inventory (BI) + Purchases (P) - Ending Inventory (EI) = Cost of Goods Sold (COGS), an equivalent equation can be written as a.BI - P - COGS + EI b.El + P =COGS - BI c.BI + P - COGS + El d.BI + P - COGS - EI + D U A B

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